Darby Inc. manufactured 6,000 units of a component part that is used in production of its appliance product. Based on this production, the company incurred the following costs for the year: Direct materials $35,000 Direct labor Variable manufacturing overhead Fixed manufacturing overhead 15,000 10,000 20,000 $80,000 An outside supplier has offered to sell the same component part to the company for $13 per unit. If the component part is purchased from the outside supplier, 80% of fixed manufacturing overhead costs would remain. Additionally, if production is outsourced, the company has the opportunity to use the released productive capacity from the factory equipment to produce another product and generate net income of $22,000. What is the incremental net income or net (loss) that would result from purchasing the component part from the outside supplier